Goods on the water

If goods were exported to Australia before the date on which the Minister published a dumping duty notice and/or a countervailing duty notice, the duty rate for those goods when they are entered for home consumption would be the relevant rate of duty applicable on the date of export.

For such goods on the water, the importer must establish the date that the goods left the country of export.

All goods exported after the date on which the Minister published the dumping duty notice and/or countervailing duty notice will be subject to the rate notified in that notice or notices.

 

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